During September 20-31 the Ministry of Finance continued carrying out tax control activities in the areas of misdeclarations of turnovers and prices, discovering unregistered employees, etc, with respect to taxpayers, who hadn’t accepted the requirement to improve tax discipline indicators or who presented unjustified explanations. A total of 19 audits of relations with the budget completed in the accounting ten days allowed to record 93.3M drams of additional tax liabilities.
For the purpose of auditing turnovers, prices and inventory, measurements were carried out with respect to 34 taxpayers, control purchases with respect to 17 taxpayers and 10 audits of non-registration of employees in the manner prescribed by law. Corrections of additional tax liabilities totaling 27.7M drams were presented as regards performed preliminarily assessments.
Parallel to the tax control activities, operational investigation activity is also being carried out with respect to taxpayers who have not accepted the tax body’s requirement to voluntarily improve indicators. Particularly, during the 3rd ten days of October, 23 such activities were carried out related to control over tax invoicing, 6 audits of relations with the budget, whereas activities with respect to 87 taxpayers are in process. The operational investigation activities completed during the ten days resulted in setting forth a total of 13.2M drams of penalties to taxpayers.
By monitoring the electronic invoicing through activities aimed at reduction of shadow turnovers the Ministry of Finance has identified 3246 electronic tax invoices with a total turnover of 1.6B drams (including VAT) cancelled or voided by business units in the period during October 11-20 on the territory of the RA. Below is the list of taxpayers who cancelled or voided electronic tax invoices totaling to over 10.0M drams during the accounting 10 days.
Details in the official website of the RA Tax Service.
